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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin 1997-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure amplifies, in part, and modifies, in part, Rev. Proc. 95–21, 1995–1 C.B. 686, which establishes when associate member dues payments received by organizations described in section 501(c)(5) of the Internal Revenue Code will be treated as gross income from the conduct of an unrelated trade or business under section 512.

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▸Contents — Internal Revenue Bulletin 1997-4
Internal Revenue Bulletin 1997-4

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